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Business Taxes Law Guide—Revision 2025

BTLG Table of Contents > Table of Statutes - Volume III with Repeal or Sunset Dates

Table of Statutes—Volume III

Table of Statutes—Volume III with Repeal or Sunset Dates

TABLE OF STATUTES WITH REPEAL OR SUNSET DATES
Statute Tax, Fee, or Surcharge Program and Title Repeal or Sunset Date
§ 30102 (Revenue and Taxation Code Cigarette and Tobacco Products Tax Law. Sales to certain federal instrumentalities The first day of the first calendar month commencing more than 60 days after existing federal law is amended by Congress to permit state taxation of sales of cigarettes by or through federal military installations
§ 9278, 30459.15, 32471.5, and 60637 (Revenue and Taxation Code) Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, and Diesel Fuel Tax Law. Offers in compromise January 1, 2023
§ 34012.1 (Revenue and Taxation Code) Cannabis Tax Law. Medicinal cannabis or medicinal cannabis product designated for donation Five years after it becomes operative